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Escheatable |
Also found in: Legal, Financial, Wikipedia, Hutchinson | 0.06 sec. |
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The "contacts" test as applied in this field is not really any workable test at all--it is simply a phrase suggesting that this Court should examine the circumstances surrounding each particular item of escheatable property on its own peculiar facts and then try to make a difficult, often quite subjective, decision as to which State's claim to those pennies or dollars seems to be stronger than another's. The ultimate costs for the states to audit business-to-business transactions and accurately calculate a company's liability and the costs for companies to defend such audits may likely exceed the amount of escheatable property. As the result of a Suspicious Activity Report filed by Bankers Trust, the Federal Reserve conducted a targeted review of certain activities of the bank involving escheatable funds. |
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Escheatable
